CERTIFICATION OF TAXABLE VALUE
DR-420
R. 5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year : County :
Principal Authority :
Taxing Authority :
SECTION I : COMPLETED BY PROPERTY APPRAISER
1. Current year taxable value of real property for operating purposes $ (1)
2. Current year taxable value of personal property for operating purposes $ (2)
3. (3)Current year taxable value of centrally assessed property for operating purposes $
4. (4)Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3) $
5. (5)
Current year net new taxable value (Add new construction, additions, rehabilitative
improvements increasing assessed value by at least 100%, annexations, and tangible
personal property value over 115% of the previous year's value. Subtract deletions.)
$
6. (6)Current year adjusted taxable value (Line 4 minus Line 5) $
7. (7)$Prior year FINAL gross taxable value from prior year applicable Form DR-403 series
8. (8)
Does the taxing authority include tax increment financing areas? If yes, enter number
of worksheets (DR-420TIF) attached. If none, enter 0
Number
9. (9)
Number
Does the taxing authority levy a voted debt service millage or a millage voted for 2
years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of
DR-420DEBT, Certification of Voted Debt Millage forms attached. If none, enter 0
SIGN
HERE
Property Appraiser Certification
I certify the taxable values above are correct to the best of my knowledge.
Date :
SECTION II : COMPLETED BY TAXING AUTHORITY
If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and
possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter -0-.
10.
Prior year operating millage levy (If prior year millage was adjusted then use adjusted
millage from Form DR-422)
(10)per $1,000
11. (11)Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 1,000) $
12. (12)$
Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a
dedicated increment value (Sum of either Lines 6c or Line 7a for all DR-420TIF forms)
13.
14.
(13)
(14)
Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) $
$
Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR-420TIF forms)
15.
(15)
$Adjusted current year taxable value (Line 6 minus Line 14)
16. Current year rolled-back rate (Line 13 divided by Line 15, multiplied by 1,000) per $1000 (16)
17. (17)per $1000Current year proposed operating millage rate
18.
(18)
$
Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided
by 1,000)
Continued on page 2
YES NO
YES NO
Signature of Property Appraiser:
Reset Form
Print Form
DR-420
R. 5/12
Page 2
19.
TYPE of principal authority (check one)
County Independent Special District
(19)
Municipality
Water Management District
(20)20.
Applicable taxing authority (check one)
Principal Authority Dependent Special District
MSTU Water Management District Basin
21. (21)
Is millage levied in more than one county? (check one)
Yes No
DEPENDENT SPECIAL DISTRICTS AND MSTUs STOP HERE - SIGN AND SUBMIT
22.
(22)$
Enter the total adjusted prior year ad valorem proceeds of the principal authority, all
dependent special districts, and MSTUs levying a millage. (The sum of Line 13 from all DR-420
forms)
23.
Current year aggregate rolled-back rate (Line 22 divided by Line 15, multiplied by 1,000)
(23)per $1,000
24. (24)$
Current year aggregate rolled-back taxes (Line 4 multiplied by Line 23, divided by 1,000)
25. (25)$
Enter total of all operating ad valorem taxes proposed to be levied by the principal
taxing authority, all dependent districts, and MSTUs, if any. (The sum of Line 18 from all
DR-420 forms)
(26)
Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied
by 1,000)
per $1,000
(27)
Current year proposed rate as a percent change of rolled-back rate (Line 26 divided by
Line 23, minus 1, multiplied by 100)
%
S
I
G
N
H
E
R
E
Taxing Authority Certification
I certify the millages and rates are correct to the best of my knowledge.
The millages comply with the provisions of s. 200.065 and the provisions of
either s. 200.071 or s. 200.081, F.S.
Date :
Title : Contact Name and Contact Title :
Mailing Address : Physical Address :
City, State, Zip :
Phone Number :
Fax Number :
Instructions on page 3
First public
budget hearing
Date : Time :
Place :
27.
26.
Signature of Chief Administrative Officer :
DR-420
R. 5/12
Page 3
CERTIFICATION OF TAXABLE VALUE
INSTRUCTIONS
“Principal Authority” is a county, municipality, or independent special district (including water management districts).
“Taxing Authority” is the entity levying the millage. This includes the principal authority, any special district dependent to the
principal authority, any county municipal service taxing unit (MSTU), and water management district basins.
Each taxing authority must submit to their property appraiser a DR-420 and the following forms, as applicable:
· DR-420TIF, Tax Increment Adjustment Worksheet
· DR-420DEBT, Certification of Voted Debt Millage
· DR-420MM-P, Maximum Millage Levy Calculation - Preliminary Disclosure
Section I: Property Appraiser
Use this DR-420 form for all taxing authorities except school
districts. Complete Section I, Lines 1 through 9, for each county,
municipality, independent special district, dependent special
district, MSTU, and multicounty taxing authority. Enter only
taxable values that apply to the taxing authority indicated. Use a
separate form for the principal authority and each dependent
district, MSTU and water management district basin.
Line 8
Complete a DR-420TIF for each taxing authority making
payments to a redevelopment trust fund under Section 163.387
(2)(a), Florida Statutes or by an ordinance, resolution or
agreement to fund a project or to finance essential infrastructure.
Check "Yes" if the taxing authority makes payments to a
redevelopment trust fund. Enter the number of DR-420TIF forms
attached for the taxing authority on Line 8. Enter 0 if none.
Line 9
Complete a DR-420DEBT for each taxing authority levying either
a voted debt service millage (s.12, Article VII, State Constitution)
or a levy voted for two years or less (s. 9(b), Article VII, State
Constitution).
Check “Yes” if the taxing authority levies either a voted debt
service millage or a levy voted for 2 years or less (s. 9(b), Article
VII, State Constitution). These levies do not include levies
approved by a voter referendum not required by the State
Constitution. Complete and attach DR-420DEBT. Do not
complete a separate DR-420 for these levies.
Send a copy to each taxing authority and keep a copy. When the
taxing authority returns the DR-420 and the accompanying forms,
immediately send the original to:
Florida Department of Revenue
Property Tax Oversight - TRIM Section
P. O. Box 3000
Tallahassee, Florida 32315-3000
Section II: Taxing Authority
Complete Section II. Keep one copy, return the original and
one copy to your property appraiser with the applicable
DR-420TIF, DR-420DEBT, and DR-420MM-P within 35 days
of certification. Send one copy to the tax collector. “Dependent
special district” (ss. 200.001(8)(d) and 189.403(2), F.S.)
means a special district that meets at least one of the
following criteria:
l The membership of its governing body is identical to that of
the governing body of a single county or a single
municipality.
l All members of its governing body are appointed by the
governing body of a single county or a single
municipality.
l During their unexpired terms, members of the special
district's governing body are subject to removal at will by
the governing body of a single county or a single
municipality.
l The district has a budget that requires approval through an
affirmative vote or can be vetoed by the governing body
of a single county or a single municipality.
"Independent special district” (ss. 200.001(8)(e) and 189.403
(3), F.S.) means a special district that is not a dependent
special district as defined above. A district that includes more
than one county is an independent special district unless the
district lies wholly within the boundaries of a single
municipality.
“Non-voted millage” is any millage not defined as a “voted
millage” in s. 200.001(8)(f), F.S.
Lines 12 and 14
Adjust the calculation of the rolled-back rate for tax increment
values and payment amounts. See the instructions for
DR-420TIF. On Lines 12 and 14, carry forward values from
the DR-420TIF forms.
Line 24
Include only those levies derived from millage rates.
All TRIM forms for taxing authorities are available on our website at
http://floridarevenue.com/property/Pages/TRIM.aspx